What is the primary responsibility of the worker who receives payment as an independent contractor?

The primary responsibility of a worker who is classified as an independent contractor is to pay their own taxes. Unlike employees who have taxes withheld from their paychecks by their employer, independent contractors are responsible for managing their own tax obligations. This includes calculating and paying income taxes as well as self-employment taxes, which cover Social Security and Medicare contributions.

Independent contractors operate as separate entities from the businesses they work for. They typically receive a 1099 form, which reports the income they earned, rather than a W-2 form that employees receive. This reflects their status and the fact that they must handle their tax filings independently.

Furthermore, since independent contractors do not have traditional employment relationships, they are not required to report their earnings directly to the employer in the same way an employee would report to their employer. While providing substitutes for work may occur in some circumstances, it is not a fundamental responsibility tied to tax obligations. Thus, the primary duty of an independent contractor revolves around managing their taxes effectively.